https://www.taxtmi.com/caselaws?id=765068 Denial of input tax credit under section 16(4) of the CGST/SGST Acts was challenged on the basis that section 16(5) might extend the petitioner's entitlement for the 2018-19 period. The High Court noted that the rejection order could not stand without examining the effect of section 16(5), and the competent authority was required to reconsider the claim after giving the petitioner an opportunity of hearing. The impugned denial was therefore set aside to that extent, and the credit claim was directed to be decided afresh in light of section 16(5). en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 24 Jan 2025 08:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765068 Denial of input tax credit under section 16(4) of the CGST/SGST Acts was challenged on the basis that section 16(5) might extend the petitioner's entitlement for the 2018-19 period. The High Court noted that the rejection order could not stand without examining the effect of section 16(5), and the competent authority was required to reconsider the claim after giving the petitioner an opportunity of hearing. The impugned denial was therefore set aside to that extent, and the credit claim was directed to be decided afresh in light of section 16(5). Case-Laws GST Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765068